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CPA Examination Administration FAQs (International)

If you live outside the U.S., international testing for the Uniform CPA Examination (the Exam) you can pursue the U.S. CPA license by testing in certain countries. The AICPA, NASBA and Prometric provide the same services as they do for the domestic program. The Exam and licensure process is the same for international candidates as it is for candidates within U.S. jurisdictions.

Exam testing dates are the same as those for domestic candidates. You can test four times each year.

January 1 - March 10

April 1 – June 10

July 1 - September 10

October 1 - December 10

The Exam is offered at certain Prometric testing centers in Bahrain, Brazil, Japan, Kuwait, Lebanon and the United Arab Emirates (UAE). Additional information, including specific locations and schedules, is posted on the AICPA Exam web page as information becomes available.

International testing locations are evaluated based on a set of criteria, including:

Demand volume for the Exam from candidates in those countries who take the

Ability to deliver the Exam without legal obstacles

Security threat to the Exam (both physical security and intellectual property security) assessed at levels equal to those presented domestically

Existence of established Prometric test centers

Countries that do not meet these criteria to the combined satisfaction of NASBA, the AICPA and Prometric are not considered as testing locations.

While we appreciate the desire for the Exam to be available in many locations, we can best serve the Boards of Accountancy and the accounting profession by ensuring a safe, reliable and valid Exam.

To take the Exam outside the U.S., you must first establish your eligibility through application to a Board of Accountancy participating in the International CPA Examination Administration Program. For specific instructions on how to apply, please visit the NASBA website.

International testing requires some additional procedural steps that you will be required to follow. For specific information on the international registration process, please visit the International Section of the NASBA website. In addition, if you choose to take the Exam at an international location, you will be required to:

Make a commitment to seek CPA licensure upon passing the Exam, and thereafter maintain your status as licensee

Meet citizenship/residency requirements

Provide demographic information

Pay additional fees

Once you complete the international registration process, you must contact or visit the Prometric website to schedule your Exam.

An additional fee per section is required, and is non-refundable. Please refer to NASBA’s website for a breakdown of these fees.

Only citizens and long-term residents of Japan and the United States may take the Exam in Japan.

Only citizens, permanent residents and long-term residents of the following countries may take the Exam in Bahrain, Kuwait, Lebanon and the United Arab Emirates (UAE):

Bahrain

Egypt

India

Jordan

Kuwait

Lebanon

Oman

Qatar

Saudi Arabia

United Arab Emirates

United States

Yemen

Only citizens and long-term residents of the following countries may take the Exam in Brazil:

Argentina

Antigua/Barbuda

Bahamas

Barbados

Belize

Bolivia

Brazil

Cayman Islands

Chile

Colombia

Costa Rica

Domenica

Dominican Republic

Ecuador

El Salvador

French Guiana

Guatemala

Grenada

Guyana

Haiti

Honduras

Jamaica

Mexico

Nicaragua

Panama

Paraguay

Peru

St. Kitts/Nevis

St. Lucia

St. Vincent/Grenadines

Suriname

Trinidad & Tobago

Uruguay

United States

Venezuela

No. You must present your passport as a primary form of identification. This includes U.S. citizens living abroad.

The AICPA, NASBA and Prometric must operate testing centers under the strictest of security measures, guarantee data integrity and security, and protect candidates’ privacy. The three Exam partners decided that citizenship and residency requirements, and the integrity of certain kinds of proof of identification, provide a needed layer of security and allow us to better serve Exam candidates.

The number of candidates in a particular geography is only one of the criteria used to determine the international locations for the Exam. We chose the current countries based on the above criteria (see How do you determine international testing locations?) We decided to focus on a small number of countries and expand slowly so that we can gauge success and ensure that all candidates are given the same opportunity to receive a thorough and fair Exam, no matter where they test. While expansion for the international program is always under consideration, the Exam partners do not a specific timeframe.

If you register through a non-participating jurisdiction, you may take the test only at approved testing centers in the U.S., Guam, Puerto Rico or the Virgin Islands. Please check with NASBA to see if your jurisdiction is participating in the international administration program.

Please refer to NASBA’s website for an updated list of participating Boards of Accountancy.

No. Once you get an NTS for one of the international testing centers, it cannot be interchanged with an NTS for any of the U.S. testing centers. You would have to notify NASBA to change back to a domestic NTS.

There is no provision for withdrawing from the Exam and/or requesting an extension of your current NTS. Application and/or Exam fees are not refundable. If your NTS expires prior to taking the Exam, or you miss a scheduled testing appointment, you will not be able to reschedule or receive a refund on any of the fees paid. You will have to reapply for the Exam and pay the appropriate application/registration and fees.

You will receive your scores at the same time as candidates who test in the U.S. or its territories. You can review the current score release timeline for specific dates.

Information and updates about international testing will be posted to the AICPA Exam web page as more information becomes available. Candidates should visit the NASBA website for the most current information about Exam eligibility and the application process.